Small employers begin auto-enrolment process

The process will last until April 2017 and the exact timing of business' staging dates will depend on the last 2 characters of their PAYE reference numbers.

Firms employing between 40 and 49 workers will stage in August 2015 while those with 30-39 members of staff will start complying in October 2015.

The auto-enrolment process has been ongoing from October 2012, with all large and medium-sized firms now having passed their staging dates and enrolled their employees onto a company scheme.

Figures from the Pensions Regulator show that around 769,000 small and micro firms will pass their staging dates by April 2017.

Up to 14,000 businesses with fewer than 30 employees will begin the process from June 2015, according to the Federation of Small Businesses (FSB).

John Allan, national chairman of the FSB, said the process will present a "major challenge" for small businesses:

"Awareness of the impending changes has picked up, but many have still yet to put into place plans to meet their duties.

"Small business owners are not pension experts and a significant number will not have any staff saving into an existing workplace pension scheme. These businesses require a clear and simple process, and readily available impartial advice and support."